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Some Issues Related to the Equity-Efficiency Trade-Off in the Swedish Tax and Transfer System
Strand, Henning - 1999
The Swedish universal welfare model relies on a high tax level to finance a variety of transfers to the workingage population both in the form of income replacements and income supplements and as services for health-, child- and elderly care. The available evidence, reviewed in this Working...
Persistent link: https://www.econbiz.de/10012446880
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Chapter 10 Taxation
Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007
This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...
Persistent link: https://www.econbiz.de/10014023506
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Chapter 5 The Economic Theory of Gift-Giving: Perfect Substitutability of Transfers and Redistribution of Wealth
Mercier Ythier, Jean - In: Handbook of the economics of giving, altruism and …, (pp. 227-369). 2006
This chapter reviews the theory of the voluntary public and private redistribution of wealth elaborated by economic … analysis in the last forty years or so. The central object of the theory is altruistic gift-giving, construed as benevolent … voluntary redistribution of income or wealth. The theory concentrates on lump-sum voluntary transfers, individual or collective …
Persistent link: https://www.econbiz.de/10014023678
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Book-Value Wealth Taxation, Capital Income Taxation, and Innovation
Guvenen, Fatih; Kambourov, Gueorgui; Kuruşçu, Burhanettin - National Bureau of Economic Research - 2024
When is a wealth tax preferable to a capital income tax? When is the opposite true? More generally, can capital taxation be structured to improve productivity, incentivize innovation, and ultimately increase welfare? We study these questions theoretically in an infinite-horizon model with...
Persistent link: https://www.econbiz.de/10014576614
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Optimal Income Taxation
Kaplow, Louis - National Bureau of Economic Research - 2022
This article explores subjects in optimal income taxation characterized by recent research interest, practical importance in light of concerns about inequality, potential for misunderstanding, and prospects for advancement. Throughout, the analysis highlights paths for further investigation....
Persistent link: https://www.econbiz.de/10013334417
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Openness and the optimal taxation of foreign know-how
Monge-Naranjo, Alexander - 2016
Developing countries frequently offer tax incentives and even subsidize the entry and operation of foreign firms. I examine the optimality of such policies in an economy where growth is driven by entrepreneurial know-how, a skill that is continuously updated on the basis of the productive ideas...
Persistent link: https://www.econbiz.de/10011585840
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The Cost of Curbing Externalities with Market Power : Alcohol Regulations and Tax Alternatives
Conlon, Christopher; Rao, Nirupama L. - National Bureau of Economic Research - 2023
Products with negative externalities are often subject to regulations that limit competition. The single-product case may suggest that it is irrelevant for aggregate welfare whether output is restricted via corrective taxes or limiting competition. However, when products are differentiated...
Persistent link: https://www.econbiz.de/10013537788
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Taxing Top Wealth : Migration Responses and their Aggregate Economic Implications
Jakobsen, Katrine; Kleven, Henrik Jacobsen; Kolsrud, Jonas - National Bureau of Economic Research - 2024
Using administrative data on wealth, firm ownership structure, and migration in Sweden and Denmark, we document …
Persistent link: https://www.econbiz.de/10014486244
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Chapter 21. Taxation and Economic Efficiency
Auerbach, Alan J.; Hines, James R. - In: Handbook of public economics : volume 3, (pp. 1347-1421). 2002
distortions (subject to achieving other government objectives). It starts with a review of the theory and practice of deadweight …
Persistent link: https://www.econbiz.de/10014024843
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Taxation and the long run allocation of labor : theory and Danish evidence
Kreiner, Claus Thustrup; Munch, Jakob Roland; … - In: Journal of public economics 127 (2015), pp. 74-86
Persistent link: https://www.econbiz.de/10011417661